What it means is what it does: a comparative analysis of implementing intellectual capital in Norway and Spain

Cristina Chaminade, Hanno Roberts

Research output: Contribution to journalArticlepeer-review

Abstract

The implementation of the intellectual capital (IC) concept at firm level introduces a new vocabulary to the existing language set. Firms are attempting to make sense of the concept and, in the process, operationalize it in terms of specific management tools. This paper provides a comparative analysis of intellectual capital trajectories in Norway and Spain. Although the implementation designs are different (selected small and medium-sized enterprises and sector in Norway and more non-selected in Spain), the paper finds that a dominant accounting perspective can lead to an excessive focus on measurement issues and little attention to management processes. Alternatively, introducing IC with a broader and less defined focus might help newcomers to experiment with the concept in a more open-minded way. In non-experienced firms the entrance point matters, as it defines the meaning for new words and concepts such as intellectual capital or intangibles.

Original languageEnglish
Pages (from-to)733-751
Number of pages19
JournalEuropean Accounting Review
Volume12
Issue number4
DOIs
Publication statusPublished - 2003 Dec 1
Externally publishedYes

Subject classification (UKÄ)

  • Economics and Business

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